Newman v. Schwartzer (In re Newman) 2013 DJDAR 1609 (9th Cir. BAP 2/4/2013)
Newman v. Schwartzer (In re Newman) 2013 DJDAR 1609 (9th Cir. BAP 2/4/2013): held debtor’s tax refund, which debtor received during the bankruptcy case, and which was for tax year before debtor’s bankruptcy case was filed (ie was refund for pre-petition tax period), was subject to being turned over to the Chapter 7 bankruptcy trustee, even if the debtor had already spent the tax refund. Tax refund was subject to turnover, even if debtor had already spent the refund, because debtor had possession, custody or control of the tax refund during the bankruptcy case.